AB 1193 — Property tax: welfare exemption: low-income housing.

Summary

Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property that meets certain requirements, including that it is used exclusively for religious, hospital, scientific, or charitable purposes and is owned and operated by certain nonprofit entities. Under existing property tax law, property that meets these requirements that is used exclusively for rental housing and related facilities is entitled to a partial exemption, equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units, in any year that any of certain criteria apply, including that the owner is eligible for and receives low-income housing tax credits pursuant to specified provisions of the Internal Revenue Code. This bill, in the case of an owner of property that is eligible for the above-described federal low-income housing tax credit, would provide that a unit would continue to be treated as occupied by a lower income household if the occupants were lower income households on the lien date in the fiscal year in which occupancy of the unit commenced and the unit continues to be rent restricted, notwithstanding an increase in the income of the occupants of the unit to 140% of area median income, but that the unit would cease to be treated as a lower income unit if the income of the occupants of the unit increases above 140% of area median income. The bill would provide that its provisions would be operative only from the 2018–19 fiscal year through the 2027–28 fiscal year. This bill would require a claim for the welfare exemption on qualified property to be accompanied by an affidavit containing specified information regarding the units occupied by lower income households for which the exemption is claimed and would provide that affidavit is not subject to public disclosure. By imposing new duties upon county tax officials, this bill would impose a state-mandated local program. Existing constitutional provisions require that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. The California Constitution requires local agencies, for the purpose of ensuring public access to the meetings of public bodies and the writings of public officials and agencies, to comply with a statutory enactment that amends or enacts laws relating to public records or open meetings and contains findings demonstrating that the enactment furthers the constitutional requirements relating to this purpose. This bill would make legislative findings to that effect. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.

Bill Text

• Chaptered 10/13/17 - Chaptered Current pdf October 13, 2017
• Enrolled 09/15/17 - Enrolled pdf September 15, 2017
• Amended 09/01/17 - Amended Senate pdf September 01, 2017
• Amended 07/19/17 - Amended Senate pdf July 19, 2017
• Amended 06/28/17 - Amended Senate pdf June 28, 2017
• Amended 05/16/17 - Amended Assembly pdf May 16, 2017
• Introduced 02/17/17 - Introduced pdf February 17, 2017
• AB1193 View text html

Action History

1. October 13, 2017

   Chaptered by Secretary of State - Chapter 756, Statutes of 2017.

2. October 13, 2017

   Approved by the Governor.

3. September 25, 2017

   Enrolled and presented to the Governor at 12 p.m.

4. September 14, 2017

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 77. Noes 0. Page 3379.).

5. September 13, 2017

   Assembly Rule 77(a) suspended. (Ayes 54. Noes 25. Page 3255.)

6. September 13, 2017

   In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 15 pursuant to Assembly Rule 77.

7. September 12, 2017

   Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2777.).

8. September 05, 2017

   Read second time. Ordered to third reading.

9. September 01, 2017

   Read second time and amended. Ordered returned to second reading.

10. September 01, 2017

    From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (September 1).

11. August 21, 2017

    In committee: Referred to APPR. suspense file.

12. July 19, 2017

    Read second time and amended. Re-referred to Com. on APPR.

13. July 18, 2017

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (July 12).

14. July 03, 2017

    In committee: Set, first hearing. Hearing canceled at the request of author.

15. June 28, 2017

    From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

16. June 08, 2017

    Referred to Com. on GOV. & F.

17. May 26, 2017

    In Senate. Read first time. To Com. on RLS. for assignment.

18. May 26, 2017

    Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1712.)

19. May 17, 2017

    Read second time. Ordered to third reading.

20. May 16, 2017

    Read second time and amended. Ordered returned to second reading.

21. May 15, 2017

    From committee: Amend, and do pass as amended. (Ayes 6. Noes 0.) (May 8).

22. April 03, 2017

    In committee: Set, first hearing. Hearing canceled at the request of author.

23. March 09, 2017

    Referred to Com. on REV. & TAX.

24. February 19, 2017

    From printer. May be heard in committee March 21.

25. February 17, 2017

    Read first time. To print.

Sponsors

• Gloria · Primary

Votes

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